On October 12, President Trump signed an executive order instructing the Departments of Treasury, Labor and Health and Human Services to review and potentially revise the following rules regarding: Association Health Plans (AHPs) to potentially allow an AHP to be offered across state lines to…

The 20th Century Cures Act gave birth to QSEHRAs. This type of HRA permits employers who do not offer a group health plan and have less than 50 full-time employees to reimburse all IRS Code 213(d) expenses (including premiums for individual health plans) on a tax-free basis. The statutory maximum…

The IRS has issued clear guidance that every card payment must be adjudicated and properly substantiated. The only exception to the substantiation requirements are for card transactions that fit into well-defined “auto adjudication” categories. These categories are clearly defined in our clients’ Summa…

Who doesn’t like to splurge on a little extra ice cream in the summer? Actually, this article doesn’t have anything to do with a tasty treat; rather, it speaks to the stomach-turning attempts to circumvent current tax law in regard to pre-tax benefits. We’ve all seen and heard about the so-called “well…